Vacation homes can qualify for 1031 treatment, but only if you meet the IRS’s personal-use and rental-day safe harbor. Here’s the math.

A federal 1031 exchange doesn’t always mean you’re off the hook at the state level. A handful of states track deferred gain and tax it back later.

Most investors know the three-property rule. Fewer know the 200% and 95% rules, and when each one actually works in your favor.

Two popular capital gains strategies, compared side by side: deferral length, reinvestment rules, property flexibility, and which investor profile fits each option.

A 1031 exchange defers capital gain, but it does not erase it. The deferred gain carries into the replacement property through a lower tax basis, affecting future gain, depreciation deductions, and estate planning. Learn how exchange basis is calculated and why accurate records matter.

A reverse 1031 exchange allows investors to buy replacement property before selling their current property, but the structure is more complex and expensive than a standard exchange. Learn how EATs work, how the 180-day timeline applies, and when a reverse exchange may be worth considering.

Depreciation recapture can create a second tax bill when investment property is sold, separate from capital gains tax. Learn how recapture is calculated, why it can be taxed at up to 25% federally, and how 1031 exchanges, estate planning, and other strategies may help defer or manage it.

Related party rules can disqualify a 1031 exchange when family members, business partners, or controlled entities are involved. Learn who counts as a related party, how the two-year holding rule works, what mistakes commonly trigger taxable gain, and how investors can structure related-party exchanges more carefully.

Boot is the taxable portion of a 1031 exchange: cash, debt relief, or other value received that is not like-kind replacement property. Learn what triggers boot, how cash boot and mortgage boot work, and the strategies investors use to reduce or eliminate taxable income before the exchange closes.

A Qualified Intermediary holds your exchange funds, prepares key legal documents, and helps execute your 1031 exchange, but QIs are largely unregulated at the federal level. Before signing an agreement, investors should verify insurance coverage, segregated accounts, experience, state registration, release procedures, and other safeguards that help protect their exchange funds and tax deferral.

Three patterns in DST sponsor structures account for most investor disappointment. None is illegal. Each is disclosed in the PPM. Here are the three red flags every accredited investor should look for, and how to evaluate any sponsor against them in an afternoon.

You closed on your investment property 30 days ago. You meant to identify replacement property earlier. Life got in the way. The clock is ticking. Here's the plain-English playbook for the next 15 days, why a DST often becomes the practical path at Day 30, and the mistakes to avoid.

An overview of Delaware Statutory Trusts for 1031 investors and their advisors. This guide walks through how DSTs work, the seven IRS restrictions that shape every offering, the benefits that drive most investments, and the risks every investor should weigh.

Every deadline that governs a 1031 exchange, explained for real estate investors. Covers the 45-day identification rule, the 180-day closing window, the three identification methods, year-end timing traps, and what happens when an investor misses a date.